2014年12月 ACCA考试备考已经开始，为了让大家更好更快地进入到复习的a1状态，高顿网校小编为大家整理了：2014年ACCA考试考前每日一练集锦(10)。
1.DEF Co supplies a patented bottled sauce through supermarkets and independent food shops throughout the world.
Which of the following represents the main barriers to entry in DEF Co’s industry?
1. Supplier concentration
2. Access to distribution channels
3. Economies of scale
4. Industry growth rate
A 1, 2 3, and 4
B 1 and 3 only
C 2 and 4 only
D 2 and 3 only
【参考答案】：D
【答案解析】：The main barriers to entry for a sauce manufacturer are ensuring access to a sufficient range and quantity of distribution outlets and producing enough units to benefit from economies of scale that other mass manufacturers of more generic substitute products would achieve. There is no evidence that supplier concentration or industry growth rate in such a market would be considered as significant barriers.
2.Poor quality lateral communication will result in which of the following?
A Lack of direction
B Lack of coordination
C Lack of delegation
D Lack of control
【参考答案】：B
【答案解析】：Poor lateral communication leads to lack of coordination. The other common business problems are connected with upward or downward channels of communication or lines of authority.
3.The following are either characteristics of a co-operative or of a public limited company:
(1) Maximising the excess of income over expenditure not a primary objective
(2) Members can vote according to the number of shares owned
(3) Shares can be bought and sold through personal transactions of the members
(4) All members are invited to attend the annual general meeting and participate in decisions at the meeting
Which of the above are the characteristics of public limited companies?
A 2, 3 and 4
B 2 and 3 only
C 2 and 4 only
D 3 and 4 only
【参考答案】：B
【答案解析】：Only shareholders have voting power related to the number of shares that they own. Members of a co-operative organization can vote but will only have one vote. Co-operatives may be owned by members, but ownership stakes cannot be exchanged between members unless the members belong to limited companies.
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